All tax laws beget uncertainties and the chances of different interpretations. Even GST would not be unfettered from such varied interpretations. These differences may ultimately result in a battle between the taxpayers and the department, driving to a surge in the legal proceedings. Goods and service tax is just a beginning. There are many grey areas in the provisions and procedures of GST. The new regime will undoubtedly take years to evolve. In this evolving process, there shall be several issues and intricacies where a taxpayer may face the authorities in the form of show-cause notices, assessments, legal disputes, litigations, etc. There can be essential matters like filing of application and follow-up for "letter of undertaking (LUT)/Bond" for making exports without the payment of tax. Even technical issues like refund claims may invite for professional guidance and consistent follow-ups with the department on the matter.

Handling discrepancies in GST demand proficiency in the field and expertise in dealing with authorities at different levels. We have been able to build our credibility in managing litigation support services in Delhi by ethical practice over the years. Our vast experience in handling disputes in the laws of the old regime such as VAT, CST, Central Excise, Service Tax and Customs would benefit us in practicing GST as well.